The following city sales taxes, in the total amount of three and one-half percent (3.5%), shall be imposed and effective as indicated, unless otherwise extended by a vote of the people. Said taxes have been approved by a majority of the qualified registered voters of the city voting on same in elections conducted in the manner prescribed by Oklahoma Statutes:
A. Ordinance 3: Ordinance 3, effective August 1, 1967, levied a one cent ($0.01) tax to provide revenues for the support of the functions of the municipal government of the city. (1985 Code § 7-207; amd. 2007 Code)
B. Ordinance 20: Ordinance 20, effective October 22, 1971, levied an annual two percent (2%) tax upon the gross receipts from residential and commercial sales of gas in lieu of other taxes. (Ord. 20, 10-4-1971)
C. Ordinance 83-2: Ordinance 83-2, effective September 1, 1983, levied a two cent ($0.02) tax to be used for capital improvements, including, but not limited to, pipelines, water hydrants, water plant, and/or vehicles. The revenues of this tax are to be paid over to the general fund of the city for said capital improvements.
D. Ordinance 83-4: Ordinance 83-4, also known and cited as the amendment to Okemah special sales tax ordinance of 1983, became effective October 1, 1983. It amended ordinance 83-2 by splitting the approved uses of the two cent ($0.02) tax as follows:
1. One-half (1/2) of the revenues of the two cent ($0.02) tax shall be transferred to the Okemah utilities authority, an Oklahoma public trust, to be used first for the payment of the debt service of the said trust, providing that following payment of the debt service, any remaining revenue shall be paid into the general fund of the city for general purpose use of the city.
2. One-half (1/2) of the revenues of the two cent ($0.02) tax shall be deposited to the general fund of the city for use on capital improvements of the city as stated in ordinance 83-2.
E. Ordinance 97-09-03: Ordinance 97-09-03, effective November 1, 1997, levies and assesses an excise tax of three cents ($0.03) upon the purchase price of the storage, use or consumption of tangible, personal property purchased outside the state of Oklahoma and brought into the city. The purpose of this tax is to provide revenues for the support of functions of the municipal government of the city. (1985 Code § 7-207; amd. 2007 Code)
F. Ordinance 99-02-01:
1. Citation: This subsection shall be known and may be cited as the second amendment to Okemah special sales tax ordinance of 1983.
2. Effective Date: The provisions of ordinance 99-02-01 shall become effective on and after May 1, 1999.
3. Purpose Of Revenues: The proceeds of the two percent (2%) sales tax levied and assessed by this subsection shall be used as follows:
a. One-half (1/2) of the revenues generated by such sales tax shall be transferred to the Okemah utilities authority, to be used first for the payment of the debt service, including payments of interest and principal and premium, if any, as the same become due, whether at the stated maturity thereof by acceleration, call for redemption or otherwise, on indebtedness incurred by said authority; provided, that following payment of the debt service above stated, any remaining revenues shall be paid back to the general fund of the city for the use of the general purposes of the city; provided, however, prior to the incurrence of any indebtedness by said authority, the revenues may be used to pay any costs related to the current water project and may be accumulated for such purpose; and
b. One-half (1/2) of the revenues generated by such sales tax shall be deposited to the general fund of the city for use on capital improvements of the city and/or shall be used to create new jobs and retain existing jobs in the city by: 1) paying the costs incidental to and debt service on obligations issued to assist in the establishment of business and/or industrial facilities to be owned or used by said businesses or industrial entities or the city or public trusts having the city as beneficiary, for no consideration other than the economic benefit to be provided to the citizens of the city, by the establishment of said facilities and by the creation of new jobs, as will be further specified in an agreement(s) to be negotiated; and/or 2) providing funds for the economic development of the city, including, but not limited to, the creation of funds to be used for marketing Okemah to potential new businesses and/or industries, for creating new jobs by attracting new businesses and/or industries to Okemah, to retain existing jobs and create additional jobs by expansion of existing businesses and industries and to provide such capital improvements as may be required to locate and attract such new business or industry or to retain or expand such existing business or industry, all for the purposes of job creation or job retention for Okemah, including, but not limited to, the payment of debt service and related fees and expenses on any indebtedness incurred by the city or public trusts having the city as beneficiary for such purposes. The city council shall determine in its sole discretion the percentage or amount of said revenues to be expended for the various purposes described in this subsection F3b. (Ord. 99-02-01, 2-4-1999)
G. Ordinance 99-03-01:
1. Citation: This subsection shall be known and may be cited as the city sales tax ordinance of 1999.
2. Tax Imposed: There is hereby imposed an excise tax of one-half of one percent (0.5%) (in addition to any and all other excise taxes now in force) to be levied upon the gross proceeds or gross receipts derived from all sales taxable under the Oklahoma sales tax code.
3. Purpose Of Revenues: It is hereby declared to be the purpose of this subsection to provide revenues to pay debt service or associated costs in connection with facilities to be financed by the city or a public trust having the city as beneficiary thereof, for use by Quantum Construction Technologies, Inc., or related entities (collectively, "Quantum"), provided any excess amounts shall be available to create new jobs and retain existing jobs in the city by paying the costs incidental to and debt service on obligations issued to assist in the establishment of business and/or industrial facilities to be owned or used by said businesses or industrial entities or the city or public trusts having the city as beneficiary, said sales tax to be made available and expended for the above purposes for no consideration other than the economic benefit to be provided to the citizens of the city by the establishment of said facilities and by the creation of new jobs, as will be further specified in an agreement(s) to be negotiated.
4. Effective Date And Termination Date: The provisions of this subsection and the collection of the excise tax referenced herein shall only become effective if the city council shall adopt a resolution providing that the proceeds of the tax referenced herein are needed (said determination of need being made in the sole discretion of the city council) to pay a debt service or associated costs in connection with the referenced facilities to be financed for Quantum, provided said effective date shall be the first day of a calendar quarter and notice of said effective date shall be provided in writing to the Oklahoma tax commission by the fifteenth day of the month next preceding the referenced calendar quarter, and provided further said ordinance shall be subject to approval by a majority of the qualified electors of the city voting on the same in the manner prescribed by law. The provisions of this subsection and the collection of the excise tax referenced herein shall terminate and said excise tax shall not be collected after December 31, 2019.
5. No Repeal Of Tax: This subsection and the excise tax levied pursuant hereto shall not be repealed by the city council or by referendum of the registered qualified voters of the city in the event the proceeds of the referenced excise tax are being used or have been pledged by the city or any public trust having the city as beneficiary for the purpose of paying debt service on obligations issued by the city or any public trust having the city as beneficiary.
6. Tax In Addition To Taxes Currently Levied; Administrative Proceedings: The tax levied hereby is in addition to any and all other excise taxes levied or assessed by the city, including those levied and assessed by ordinance 3 of the city and by ordinance 83-2, as amended by ordinance 83-4, and as potentially further amended by ordinance 99-02-01 (subject to approval by voters of the city on April 6, 1999); provided, however, that those provisions of said ordinances relating to the provisions of this chapter shall apply to the excise tax levied and assessed by this subsection. For purposes of this subsection, references in this chapter and this code to specific provisions of the Oklahoma Statutes shall be deemed to be references to said statutory provisions, as amended. (Ord. 99-03-01, 3-11-1999)